The bill amends Minnesota Statutes 2024, section 295.50, subdivision 4, to revise the definition of "health care provider" for the purposes of the health care provider tax. It removes certain health care services from the definition of providers subject to this tax, specifically deleting "dental" and "prescription eyewear" from the list of services provided by health care providers. Additionally, the bill introduces new categories of services that are excluded from the definition of health care providers, including dental, podiatric, chiropractic, optometric or optician, and psychological services.

These changes aim to clarify which health care services are subject to taxation under the health care provider tax, thereby potentially reducing the tax burden on specific health care providers. The bill reflects a shift in the legislative approach to health care taxation, focusing on the types of services provided rather than the providers themselves.

Statutes affected:
Introduction: 295.50